27.) In the Statement of Cash Flow for a private not-for-profit college, endowment contributions are included in cash flows provided by (used for) ____________ activities.

a. operating

b. noncapital financing

c. investing

d. financing

20.)

Dr Cr Revenue $1,000,000 Expense $750,000 Other financing use $150,000 Fund Balance -Unassigned $100,000 The above journal entry is most likely a: a. Adjusting Entry b. Temporary entry c. Closing entry d. Transfer entry